![]() | Reply to: | Victor Dudas | CLARK WILSON LLP |
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cwilson.com |
December 22, 2014
BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Attention: | Tia L. Jenkins, Senior Assistant Chief Accountant |
Dear Sirs/Mesdames:
Re: | Replicel Life Sciences, Inc. (the “Company”) |
Form 20-F for the Year Ended December 31, 2013 | |
Filed March 18, 2014 | |
File No. 000-50112 |
We write on behalf of the Company in response to your letter dated December 2, 2014 (the “Comment Letter”) with respect to the Company’s above-noted filing. The Company has compiled information to respond to your comments but the Company is currently reviewing its response with its auditors. The Company requests an extension of the deadline to complete its response. The Company expects to provide a complete response to all comments by no later than December 31, 2014.
Yours truly,
CLARK WILSON LLP
Per: “Victor Dudas”
Victor Dudas
cc: | Replicel Life Sciences, Inc. |
Attention: | Brooke Hurford, CA Director, Finance |